论文部分内容阅读
【《国际纸浆与纸》杂志1977年12月报道】十年前,巴西总统签署颂布了5106号法令,它要求根本改变森林更新局面.再早些时候,巴西森林法宣布,不论天然林、人工林均免于征税,人工林的产品收入可以不纳税,更新造林的投资可全部从所得税中扣除或从造林补助金中解决.巴西现有人工林260万公顷,是世界第四个造林最多的国家,仅次于中国、俄国和美国.迄今为止,造林更新总投资累计达260亿克鲁塞罗,约合17亿美元.从1970年以来,巴西年年从全国所得税收入中拿出7.5%,鼓励造林(1970—1973年所得税收人是国民生产总值的2.8—3.4%).
[International Pulp & Paper, December 1977] Ten years ago, the President of Brazil signed the Decree No. 5106, which called for a fundamental change in the status of the forest renewal and earlier in the year, the Brazilian Forest Act declared that irrespective of natural forests, Plantation forests are exempt from taxation, plantation product income can not be tax, investment in renewal of afforestation can be fully deducted from income tax or afforestation subsidies in Brazil’s existing plantation 2.6 million hectares, is the world’s fourth afforestation Up from China, Russia and the United States, so far the total investment in reforestation has totaled 26 billion Cruzeiro, or about 1.7 billion U.S. dollars. Since 1970 Brazil has come out of its national income tax revenue 7.5% encourage afforestation (income tax revenue in 1970-1973 is 2.8-3.4% of GNP).